RMC No. 23-2023 — Amends RMC No. 48-2018 on the classification and processing time of One-Time Transactions

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURBAU OF INTERNALREVENUE RECORDS MGT. DIVISION 10:37 1.M FEB 17 2023

Quezon City RECETVED MIN

Date: Feoruary 17.2023

REVENUE MEMORANDUM CIRCULAR NO. 33-2O33

SUBJECT :Amending Classification and Processing Time of One-Time Transactions Revenue Memorandum CircuiarNo.48-2018on the

TO : All Internal Revenue Officers, Employees and Others Concerned

(RMC) No. 48-2018 on the classification of One-Time Transactions (ONETT) and its corresponding processing time for the issuance of ONETT Computation Sheet (OCS) and Electronic Certificate Authorizing Registration (eCAR), in order to align with the Citizen's Charter 2023 Edition, to wit: This Circular is hereby issued to amend the' provisions of Revenue Memorandum Circular

ONETT Transactions Classification BIR Citizen Charter 2023 Edition Total Processing Time pe:

Sale of Real Property / Shares of Stocks Processing and Issuance a) OCS b.} eCAR Complex Complex 7 working days 7 working days

Processing and Issuance Donation of Properties b.} eCAR a.)..OCs Complex Complex 7 working days. 7 working days Estate of the Decedent Processing and issuance b.) eCAR a)_OCs Highly Technical Complex 20 working days 7 working days

be followed. procedures in the issuance of OCS and eCAR stated in the Citizen's Charter 2023 Edition shall still The total processing time specified above is computed on a per application basis. The

this circular as wide a publicity as possible. All internal revenue officials, employees and others concerned are hereby enjoined to give

Comytissioner of Initernal Revenue ROMEA ' D. LUMAGOI, JR. 003647 1-3